v3.26.1
Investments (Tables)
 12 Months Ended
Dec. 31, 2025
EBP 162  
EBP, Master Trust [Line Items]  
Schedule of Master Trust and the Plan's Interest in Investments
The following table presents the assets of the Master Trust and the Plan's interest in each of the investments held by the Master Trust at December 31:
2025Master Trust BalancesPlan's Interest in Master Trust Balances
Common collective trusts$6,225,974,762 $169,670,620 
Eaton ordinary shares1,855,275,786 24,251,280 
Guaranteed investment contracts269,065,854 19,168,981 
U.S. government securities246,545,850 10,153,307 
Registered investment companies210,908,374 3,346,157 
Interest bearing cash67,765,332 1,527,304 
Corporate debt instruments32,057,770 1,320,210 
Non interest bearing cash56,623 2,332 
     Total investments8,907,650,351 229,440,191 
        Receivables5,197,987 198,712 
        Liabilities(2,798,509)(104,723)
     Total $8,910,049,829 $229,534,180 

















7
4     Investments, Continued

2024Master Trust BalancesPlan's Interest in Master Trust Balances
Common collective trusts$4,322,968,405 $129,002,091 
Eaton ordinary shares2,117,447,337 28,664,602 
Registered investment companies1,591,771,779 36,155,453 
Guaranteed investment contracts306,244,134 20,595,494 
U.S. government securities100,216,669 2,990,047 
Interest bearing cash79,059,649 1,744,411 
Corporate debt instruments12,981,079 387,301 
     Total investments8,530,689,052 219,539,399 
        Receivables6,326,544 161,474 
        Liabilities(4,007,062)(132,717)
           Total $8,533,008,534 $219,568,156 
The following table sets forth the investment income and net appreciation or depreciation in the fair value of investments of the Master Trust allocated to the participating plans for the years ended December 31:
20252024
Interest and dividend income$63,974,495  $103,452,118 
Net appreciation in fair value912,996,074  1,469,220,361 
$976,970,569  $1,572,672,479